OTR20010 | Orchestra Tax Relief: how to make a claim: how relief is claimed

Orchestra Tax Relief (OTR) is a corporation tax relief. The orchestra production company (OPC) must claim the relief for each relevant accounting period through Corporation Tax Self Assessment (CTSA). The OPC must complete the appropriate section (“Information about enhanced expenditure”) in the CT600 tax return form. The OPC must also complete the CT600P Creative Industries supplementary page. Guidance and a copy of the CT600P are available on GOV.UK.

For claims made on or after 1 April 2024, the tax return must also be accompanied by an additional information form, completed before or on the same day as the tax return is submitted - see OTR20030.

A list of recognised suppliers that provide software for tax returns and supplementary pages is available at Corporation Tax: commercial software suppliers (GOV.UK). The supplementary pages to claim OTR are not available on the simplified corporation tax return software. Questions about the software being used should be directed to the software or service provider.

From 1 April 2019, all claims which are made in an amended CTSA and that are not made through through the online COTAX gateway, must include a completed CT600 and a corporation tax computation.